TMI Blog2015 (10) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... ding that there has been delay in deposit of the service tax and the delay is to be compensated by interest, no other reasons have been recorded for upsetting the findings recorded by the First Appellate Authority. The First Appellate Authority had found it just and proper to waive of the interest after recording a finding that the money had been deposited in the specific account of the Central Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to whether the order passed by the First Appellate Authority can be set aside by the Tribunal without meeting the reasons recorded in the order of the First Appellate Authority. It would be worthwhile to reproduce the order of the Tribunal impugned in the present appeal dated 4th July, 2012. It reads as follows: There is no dispute that there was delay in service tax. They delay is to be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was to pass a reasoned order, which may disclose the application of mind for the purpose of upsetting the finding recorded by the First Appellate Authority. The Apex Court in its judgment in the case of State of Uttranchal vs. Sunil Kumar Negi reported in 2008 (4) ALJ, 226 (Pr. 7 and 8) as well as in the case of Raj Kishor Jha vs. State of Bihar Ors. reported in (2003) 11 SCC 519 has held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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